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Bukhori: Kajian Ekonomi dan Keuangan Islam
Published by Goodwood Publishing
ISSN : -     EISSN : 27986691     DOI : https://doi.org/10.35912/bukhori
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Bukhori: Kajian Ekonomi dan Keuangan Islam aims to be a useful platform for spreading scientific studies on various issues and a strategic tool for developing theories and practices in the fields of Islamic Economy and Finance.The scopes of the journal include, but are not limited to, the following fields: 1. Islamic Economics and Contemporary Issues 2. Contemporary issues in Islamic Financial Institutions 3. Sharia Management 4. Sharia Accounting 5. Sharia Banking 6. Legal Aspects in Islamic Economics 7. Philosophy of Islamic Economics 8. Islamic Economic Thought
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2023): Januari" : 6 Documents clear
Accountant Ethics: The Role of Islamic Work Ethic as a Solution Indra Caniago; Reva Meiliana; Taufik Taufik
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.245 KB) | DOI: 10.35912/bukhori.v2i2.1969

Abstract

Purpose: The fraud problem has occurred for a long time, followed by accounting scandals including Enron, Worldcom, Satyam, and Global Crossing. This problem is observed from the problems in accounting ethics. This study reviews the literature on ethical self-regulation in accounting from 1980-2020. The articles referred to are those published in Scopus indexed journals. Various solutions were presented from various articles such as improving regulations and professional ethics, free choice of standards used in accounting methods, perceptions of accountants to ethics education in accountants. All of these suggestions have advantages and disadvantages. This paper offers an Islamic work ethic as a solution to the ethical self-regulation of accountants that has a strong dimension with a backing on the divine aspect. This paper offers an Islamic work ethic as a solution to the ethical self-regulation of accountants that has a strong dimension with a backing on the divine aspect. Method: This paper uses harzing software to compile articles on ethical regulation in accountants from the 1980s to 2020. The articles referred to are those published in Scopus indexed journals. The results of tracing articles found very little data discussing regulations on accounting ethics. After the screening process, only six articles were found to be relevant (Table 1). Table 2 shows that most of the articles are conceptual papers. The rest use survey, qualitative and archival methods. Result: So with various improvement efforts in these various fields, this paper suggests an Islamic work ethic as a solution to the problem of accountant ethics. This ethic can be universally applicable because it involves the individual's relationship with his God. All actions return to intentions that focus on the process, not only on the results. Limitation: The limitation of this article is that it only discusses the aspect of self-regulation. Studies from different aspects will add to the contribution of ethical studies in accounting.
Analisis Kinerja Keuangan Bank Syariah Indonesia (BSI) Sebelum dan Setelah Merger Shafira Arista Putri; Dini Dewindaru; Eha Nugraha
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.696 KB) | DOI: 10.35912/bukhori.v2i2.1972

Abstract

Purpose: This study aims to determine the effect of mergers on BSI's financial performance. Research methodology: The method used in this research is descriptive comparative, namely research that describes a certain situation within a predetermined period of time. The data used in this study comes from the financial statements of the three Islamic banks before the merger (2019) and BSI after the merger (2021). Results: The results of this study show that of the nine ratios studied, six ratios have increased, namely the quick ratio, debt to equity ratio, times interest earned, return on assets, return on equity, and net profit margin, while the other four have decreased, namely the current ratio, cash ratio , and debt ratios. Limitations: The observation period is limited to a year before and a year after the merger. Contribution: As for suggestions for BSI, it is necessary to pay attention to important and dominant aspects that can improve the quality of company assets and financing. Novelty: The difference between this study and previous studies is that the ratios used in this study are Current Ratio (CR), Quick Ratio (QR), Cash Ratio, Debt Ratio (DR), Debt to equity ratio (DER), Times interest earned (TIE), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as a comparison to see the financial performance before and after the merger from BSI.
Pengaruh Keimanan, Pengetahuan, Akuntabilitas, dan Transparansi terhadap Motivasi Muzakki Membayar Zakat : Studi kasus di Lembaga Amil Zakat Kota Bandar Lampung Jaka Darmawan
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (935.787 KB) | DOI: 10.35912/bukhori.v2i2.1976

Abstract

Purpose: The objective of this research was examining and analyzing the factors affecting muzakki (zakat donators) motivation to pay zakat in the Zakat Agency, Bandar Lampung. Method: The sampling technique used in this research was the accidental sampling. The sample of this research was muzakki (zakat donators) paying zakat in Zakat Agency, Bandar Lampung. The data analysis technique used in this research was the multiple regression. Result: The result of this research showed that the understanding and the accountability of zakat had a significant effect on muzakki motivation to pay zakat; however, the level of faith and the financial report transparency did not significantly affect the muzakki motivation to pay zakat.  
The Role of Sharia Economic Law in Supporting A Healthy Economic System for Indonesian Communities Zahid Hasan; Abid Nurhuda
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.49 KB) | DOI: 10.35912/bukhori.v2i2.1978

Abstract

Purpose: The purpose of this research is to describe the Role of Sharia Economic Law in Supporting a Healthy Economic System for Indonesian Society. Methodology: The method used is literature study, then the data is collected using a qualitative approach, then the truth and validity are analyzed and the last is concluded descriptively. Results: The results of the study show that the Role of Sharia Economic Law in Supporting a Healthy Economic System for Indonesian Communities includes making people aware of the importance of paying Zakat, supporting the Prohibition of usury, fostering expectations of economic cooperation, supporting the social security system, supporting the prohibition of business practices which is dirty, and supports the supervision of the sharia economy in the state order so that all of these roles are following the maqosidu sharia which has been established by Islamic teachings. Limitations: This research only discusses some of the roles of sharia economic law and not all of them are mentioned, it is hoped that later there will be further research that will complement it. Contribution: This research is expected to be useful both for the authors themselves and for readers in general so that they can implement and support a sharia economic system in everyday life.
Sukuk Negara as an Alternative for APBN Financing in Indonesia Riswan Riswan; Andi Rustam; Linda Arisanty Razak; Muchriana Muchran
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.225 KB) | DOI: 10.35912/bukhori.v2i2.2014

Abstract

Purpose: In supporting APBN financing, the government always prioritizes non-debt financing. However, the government also uses debt financing to meet the financing needs of the state budget. One of the alternative efforts that must be made by the Government is to develop Sharia-based SBN or what can be called Sukuk Negara. Method: This research uses a qualitative methodology. Result: Based on the results of research that has been conducted, it is known that State Sukuk have a major role in driving the growth of Islamic finance in Indonesia and can reduce the financing of the state budget deficit.
Factors Influencing SME Financing: Case in Indonesian Islamic Bank Mahmada Azmi Maulida; Nur Hidayah; Imron Rosyadi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.186 KB) | DOI: 10.35912/bukhori.v2i2.2017

Abstract

Purpose: Islamic Commercial Banks is one of the institutions that provide financing for Small and Medium Enterprises (SMEs). This study aims to analyze the effect of Third Party Funds (DPK), Inflation, Non-Performing Financing (NPF), and Margin Levels on Small and Medium Enterprises (PUKM) financing in Islamic Commercial Banks. Method: The type of data used in this study is secondary data derived from monthly statistical reports on Islamic banking which are accessed through the official website of the financial services authority and the website of Bank Indonesia. The period of this research is from 2016 to 2021. The analytical method used is Ordinary Least Square (OLS). Result: The results of the study concluded that DPK and Margin Level had a significant effect on PUKM. While inflation and NPF have no significant effect on PUKM. Islamic commercial banks as intermediary institutions can increase financing for SMEs by maximizing DPK and margin levels in the hope that financing for SMEs can increase economic growth in Indonesia.

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